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Guest Lecturer Form

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					                           GUEST LECTURER FORM FAQ's
What types of services can be procured using this form?
Guest Lecture services that do not extend beyond a one-time engagement may be procured using this form.
Guest lecture services include, but are not limited to the following:
*Guest lecturer
*Artists
*Novelists/Poets

Is a Guest Lecturer considered an Independent Contractor or an Employee?
A guest lecturer is an Independent Contractor, and is treated as such for payment and tax purposes.

What is the difference between an independent contractor and an employee?
Generally, a worker who performs services for you is your employee if you have the right to control what will
be done and how it will be done. This is so even when you give the employee freedom of action. What matters
is that you have the right to control the details of how the services are performed. Generally, people in
business for themselves are not employees. For example, doctors, lawyers, veterinarians, and others in an
independent trade in which they offer their services to the public are usually not employees. Independent
Contractors submit an invoice and are paid out of Accounts Payable with no tax deductions taken out, receive a
1099, and are required to report the payment received on a tax return. Employees on the other hand are paid via
a paycheck, with federal, state and other taxes taken out and receive a W-2 at year end to document all wages
received.

Why does the University care if an employee is incorrectly paid as an independent contractor?
If an employee is incorrectly paid as an independent contractor, the University will be liable for the full share of
employer social security and Medicare taxes and withheld income tax. The University would also be liable for
the income tax withholding regardless of whether the employee paid income tax on the wages. The employee
remains liable for the employee share of social security and Medicare taxes. Additionally, an independent
contractor may be required to procure insurance prior to commencing services. Employees do not need to
procure insurance to provide services because they are already covered under the University's insurance plan.
Failure to properly classify an individual as an employee or independent contractor can also generate penalties
from the IRS.


I'm a staff employee, i.e. my primary work responsibilities do not include teaching, can I independently
contract with the University? Can I submit an invoice for payment, rather than be paid through
Payroll?
No. If you are a staff employee of the University then you cannot use this form. Staff employees, i.e. employees
whose primary work responsibilities do not include teaching or research, cannot independently contract with
the University based on CSU coded memo HR 2003-21. Only faculty employees may independently contract
with the University, subject to the provisions of IRS publication 15-A.

If a staff employee cannot independently contract, is there any other way for a staff employee to provide services
to the University?
Yes. Staff employees may provide services to the University through an additional employment assignment. However,
an employee's total time base cannot exceed 1.25. i.e. if you are a full time employee, then you cannot receive an
additional employment assignment with a time base greater than .25, or 10 hours per week. Questions regarding
additional staff employment assignments should be directed to Human Resources.
Yes. Staff employees may provide services to the University through an additional employment assignment. However,
an employee's total time base cannot exceed 1.25. i.e. if you are a full time employee, then you cannot receive an
additional employment assignment with a time base greater than .25, or 10 hours per week. Questions regarding
additional staff employment assignments should be directed to Human Resources.

Can I request a check before services are provided so I can hand the vendor their check at time of
service?
No. We are unable to issue payment for services until the services have been rendered.

My department is contracting with an individual to create a video that will be used in our department. The
individual will be working 8 - 5 each day, will be paid once a month, will be working for a total of 3 months, and
will use Cal Poly equipment and office space and receive specialized training. Can this individual be considered
an Independent Contractor?
No. The amount of control that Cal Poly has over how, when and where services are provided indicates an employee
type of relationship.

Our college is contracting with an individual to provide professional development services for a group of faculty
members. The individual will be working on campus, but is responsible for preparing and providing all materials
used in the class, and has an established business where he/she provides these types services for pay. Can this
individual be considered an independent contractor?
Yes.

Our college is contracting with an individual to provide services in the classroom for the entire quarter. The
invidual will not be the instructor of record, will be in the classroom for most if not all of the scheduled class
times, will be supervised daily by the instructor of record, and is following a University prepared teaching plan.
Can this individual be considered an independent contractor?
No.

Does the Eligibility Questionnaire and Independent Contractor Form have to be filled out electronically
on a computer, or can it be printed out, completed and submitted manually?
Accounts Payable highly recommends that the Independent Contractor form only be filled out electronically.
This ensures that the form is legible and current. If you do not have access to a computer and cannot fill it out
electronically then please contact Accounts Payable at 6-2291.

Are there any special considerations that I should be aware of with regards to out of state vendors that
are coming to California to Provide Cal Poly with a service?
Yes. Out of state vendors that do not have a physical business location in the state of California will be subject to 7%
withholding. This means the vendor will have 7% withheld from their payment, and remitted to the Franchise Tax
Board.

What about a Non U.S. Citizen that is coming to Cal Poly to provide a service, are there any special
considerations I should be aware of?
Yes. Any non-U.S. citizen providing services must contact Payroll Services at 6-2605 prior to commencing work to
complete appropriate documentation.
                                                      California Polytechnic State University San Luis Obispo
                                                      Guest Lecturer/Independent Contractor Determination
Section I) Verifying Status
Is the service provider currently employed by any CSU or Auxiliary?                                   YES                      NO



If you answered yes, what type of employment position does the service provider have?                 FACULTY                  STAFF

If the service provider is a staff employee of the University then this form cannot be used. Staff employees, i.e. employees whose primary work responsibilities do not
include teaching or research, cannot independently contract with the University based on CSU coded memo HR 2003-21 * . Only faculty employees may independently
contract with the University, subject to the provisions of IRS publication 15-A**.


Will the services being provided extend beyond a one time engagement?                     YES                                  NO

If you answered yes, this form cannot be used. Please contact Contracts and Procurement at 6-2232

Is the service provider incorporated, i.e. Inc., Corp. etc. ?                                         YES                      NO

If you answered yes, and the work will extend beyond a one-time engagement, then you must contact Contracts and Procurement prior to commencing services. If you are
incorporated and the services being provided are for a one-time engagement, then you may proceed directly to the form (see tabs at bottom) and will not need to complete
the questionnaire below.

Section II) Eligibility
a) Eligibility questionnaire.
In order to determine whether an individual is an employee or an independent contractor under the common law, the relationship between the service provider and the
University must be examined. All information that provides evidence of the degree of control and the degree of independence must be considered. Per IRS publication 15-
A, the facts that provide evidence of the degree of control and independence fall into three categories: behavioral control, financial control, and the type of relationship of
the parties. Please complete the following 8 questions to make an appropriate determination:
Behavioral Control Factors: Facts that show whether the University has a right to direct and control how the worker performs the service.
                                                                                                                                                         YES?          NO?
Will the University have the right to control when, where and how
the majority of the work is completed?                                                                      Place an "x" under appropriate response

                                                                                                                                                         YES?          NO?
Will the University be providing the computers, tools, or any other materials or equipment
necessary to complete the assignment?                                                                       Place an "x" under appropriate response
                                                                                                                                                         YES?          NO?
Will the service provider be provided specific training by the
University in order to accomplish the work?                                                                 Place an "x" under appropriate response

Financial Control Factors: Facts that show whether the University has a right to control the business aspects of the worker's assignment.
                                                                                                                                                         YES?          NO?
Does the service provider provide similar services to other entities
for pay? i.e. is it an established business?                                                                Place an "x" under appropriate response
                                                                                                                                                         YES?          NO?
Does the service provider have unreimbursed business expenses?                                              Place an "x" under appropriate response
                                                                                                                                                         YES?          NO?
Does the service provider receive payments at designated times, i.e.
weekly, monthly, quarterly?                                                                                 Place an "x" under appropriate response

Type of Relationship:
                                                                                                                                                         YES?          NO?
Will the University be providing the service provider with employee-type benefits, such as
insurance, a pension plan, vacation pay, or sick pay?                                                       Place an "x" under appropriate response
Will the service provider be providing services that are a key aspect of the University's regular
                                                                                                                                                         YES?          NO?
business activity? i.e. will the service provider be providing instruction or assisting in the
classroom?                                                                                                  Place an "x" under appropriate response


b) Eligibility determination.

Based on the responses provided in section II) a), can the individual provide services as an independent contractor and use this form?                    NO


If this form cannot be used, and the individual has already provided the services in question, then you will need to contact Human Resources for a staff appointment or
Academic Personnel for a faculty appointment and complete the necessary paperwork to determine the appropriate employee classification for payment purposes.



Section III)

This Determination Checklist must be submitted with the completed Guest Lecturer Form to the Accounts Payable Office.




* Chancellor's Office Technical Letter HR 2003-21
** IRS Publication 15 A
                                                                                GUEST LECTURER FORM
                                                                       Cal Poly State University, San Luis Obispo
                                                                      Accounts Payable Office Admin Bldg. Rm. 129
                                                                    (805)756-2291 Main Line (805)756-2292 Fax Line

Purpose: This form is only meant to be used for services provided by a Guest Lecturer, not to exceed $3,500. Other types
            of services are paid via Payroll Services, or on a purchase order and should not be submitted on a Guest Lecturer
            Form.

Information Regarding the Individual or Business Providing Services and Receiving Payment:
Name:                                                                    SSN/EIN:
Phone Number:
Complete Address:

Please note that payment will be issued within 30 days after the date of service once a complete and approved form has been received
in the Accounts Payable Office.

Information Regarding Services Being Provided:
                                           Period of Service                     to
Please provide a description of services being provided, if services are being provided in the classroom then include course
name and number.




Please note, if the Guest Lecturer will be working more than a one time engagement, then this form cannot be used, and Contracts
Procurement and Risk Management must be consulted. CPRM can be reached at 6-2232.

Payee Certification Statement:

            I hereby certify that all information is true and correct, that prior payment has not been received, and that I am not subject to Federal
            Backup Withholding. Signature below replaces the Vendor Data Record Form.



            Signature of Payee/Guest Lecturer                                                             Date Signed

Chartfields (State Accounts Only):
    AMOUNT               FUND                        DEPT ID               ACCOUNT                 PROGRAM                  CLASS          PROJECT




Departmental Certification Statement:
            I certify that the services specified have been performed. Payment of the amount indicated is hereby approved.


    Signature of Department Personnel Requesting Payment                                                Type or Print Name and Title


    Signature of Department Personnel Approving Payment *                                               Type or Print Name and Title
*Individual must have signature authority for chartfields used.

                          AP USE ONLY
VENDOR #:
VOUCHER #:
                                                                                                                               Revised: 10/16/2012

				
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